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Government Update

On the 3rd March 2021 the Welsh Government announced that the temporary increase to the nil rate band of LTT for residential property transactions will be extended to 30 June 2021.


This means the nil band for transactions before 1 July 2021, will be up to and including £250,000.

Members should be aware that on and after 1 July 2021, the nil rate band will revert back to the £180,000 threshold.


Information from the Welsh Government says that there will not be any transitional rules. To this end, a transaction will need to complete before 1 July 2021 to use the temporary increase to the nil rate band.

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